The Research on the Problems and Countermeasures of Environmental Accounting Information Disclosure in Chinese Coal Industry

DOI

10.2991/assehr.k.211215.073How to use a DOI?

Keywords

Environmental Accounting; Information Disclosure; Coal Industry

Abstract

The ‘14th Five-Year Plan’ specifically mentioned the promotion of green development and the harmonious coexistence of human and nature. This shows that with our country is pursuing economic development, we are paying more and more attention to environmental issues. In the process of profit-seeking, enterprises will inevitably have an impact on the environment, especially some enterprises with heavy pollution and high energy consumption. In this context, it is necessary for companies to collect and sort environmental accounting information and provide it to prospective users.The coal industry is one of the 16 heavily polluting industries, so the environmental accounting information disclosure of the coal industry has a certain representativeness, which has reference significance for the construction of China’s environmental accounting information disclosure system.

Copyright

© 2021 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

Download article (PDF)

TY  - CONF
AU  - Li Xiao
AU  - Siying Zhang
AU  - Jiaxin Shen
PY  - 2021
DA  - 2021/12/15
TI  - The Research on the Problems and Countermeasures of Environmental Accounting Information Disclosure in Chinese Coal Industry
BT  - Proceedings of the 7th Annual International Conference on Social Science and Contemporary Humanity Development (SSCHD 2021)
PB  - Atlantis Press
SP  - 395
EP  - 400
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.211215.073
DO  - 10.2991/assehr.k.211215.073
ID  - Xiao2021
ER  -